ICB Level 3 Bridging Unit *Exam Fee Included*

AAT Level 3 qualified?

Looking to gain full membership with the ICB?

The ICB Bridging Unit has been specifically developed to fulfil this requirement, and we fully prepare you for the ICB Bridging Exam (BE).

Covering partnership accounts, non-profit club accounts and limited liability accounts, you will cover all elements related to the skills gap between the AAT and ICB Syllabus.

Exam Fee Included


You need to hold an AAT Level 3 qualification (Bookkeeping (including the UACS Unit) or Accounting). Furthermore, you need to have been awarded this within the last 5 years.

Interest Free Payment Plan

0% finance available – provided by divido

£44.00 deposit

12 monthly payments of £31.75

Offer Price £425.00, saving £150.00

For alternative payment plans, please Contact Us

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ICB Level 3 Bridging Unit Includes:

Course fees include:

  • ICB Membership Fee
  • Exemption Fee
  • ICB Exam Fee for the Bridging Exam (BE)
  • 24/7 Online ROGO Assessments
  • Printed Workbook containing lessons, examples, activities and assessments
  • Printed Model Answers Workbook
  • Tutor Marked Assignments
  • Award winning expert subject tutor support by e-mail and telephone
  • Guaranteed same day assignment marking
  • Mock exams for each business type
  • FREE repeat lessons
  • Free Postage and Packaging within the UK

Training Link’s ICB Bridging Unit is completely unique and not to be found anywhere else.

Not only are you getting the best quality and most effective study materials, but our Bridging Unit is more robust than anything else you might find elsewhere.

You will also be studying with the Nine Times Winners of the ICB Large Training Provider of the Year, along with the best student success rates; there simply isn’t anything to compare.

We include everything you need to prepare you for your Bridging Exam. You won’t find any reference to extra books or tests that you will need to purchase elsewhere, as we include absolutely everything. We will even cover the cost of your exam and book it for you.

Click the ‘Course Content’ tab for a more detailed overview of the various topics covered.

Exam Fee Included


You need to hold an AAT Level 3 qualification (Bookkeeping (including the UACS Unit) or Accounting). Furthermore, you need to have been awarded this within the last 5 years.


Although we provide you with up to 9 months tutor support for this Bridging Unit, the guided learning hours are anything between 40 – 60 hours average study time. Just 4 hours of study per week could see you completing this unit within 3 months.

Contact us if you are unsure if this is the correct package, or if you have any questions.

Registration and exam fee is included at no additional cost.

Once you have passed your Bridging Exam you will then be able to upgrade your membership, giving you full ‘MICB’ status.

Partnership Accounts

  • Legislation and Ethics
  • Manual Partnerships
  • Working in a partnership
  • Bookkeeping entries for Partnership accounts
  • Capital Accounts
  • Partnership sharing ratios
  • Partnership Appropriation Account
  • Interest on Capital
  • Interest on Drawings
  • Salaries
  • Share of profit
  • Drawings
  • Balance Sheet
  • Revaluation of Assets
  • Changes in the partnership during the year
  • Goodwill
  • Admission of a new partner
  • Retirement of an existing partner

Non-Profit Club Accounts

  • Legislation
  • Statement of Assets and Liabilities
  • The Receipts and Payments Account
  • Income
  • Subscriptions
  • Accrued subscriptions brought forward
  • Prepaid subscriptions brought forward
  • Carried forward balances at the end of the year
  • Written off subscriptions
  • Life Member Subscriptions
  • Event Income
  • Insurance claims
  • Fund raising events
  • Donations and Bequests
  • Gift Aid
  • Loans from members
  • Prepaid expenses – brought forward and carried forward
  • Accrued expenses – brought forward and carried forward
  • Other adjustments

Limited Liability Accounts

  • Limited Companies
    • Shareholders and Directors
    • Shareholders
    • Directors
    • Executive Directors
    • Non-Executive Directors
    • The Administrative Requirements of a Limited Company
    • The Memorandum of Association and the Articles of Association
    • The Company Secretary
    • Private Limited Companies
    • Public Limited Companies
    • Types of Share
    • Ordinary Shares
    • Preference Shares
    • Loans and Debentures
    • Accounting for Shares Issues
    • The Share Premium Account
    • The Distribution of Profits and Retained Earnings
    • Distribution of Profits
    • Retained Profits
    • Limited Company Financial Statements
    • The Profit and Loss Account
    • The Balance Sheet
    • Dividends
    • Directors’ Loan Accounts
    • Reserves
    • Revenue (or Distributable) Reserves
    • Capital (or Non-Distributable) Reserves
    • Debentures and the Payment of Interest
  • Limited Liability Partnerships
    • Employment Status in LLP’s
    • Final Accounts for a LLP
    • Interest on Capital
  • Mark-up & Margin Calculations
    • Mark-up and Margin
    • Profit Calculated as the Difference Between Cost Price and Selling Price
    • Profit Calculated as a Percentage Increase on the Cost Price
    • Calculation of Profit Using Percentages
    • Expressing Mark-up as a Fraction Rather Than a Percentage
    • Margin (also known as Profit Margin or Sales Margin)
  • Ratios and Performance Indicators
    • Different Measures
    • What is a Ratio?
    • What is a Percentage?
    • The Financial Statements
    • The Financial Ratios
    • The Profitability Ratios
    • The Liquidity Ratios
    • Financial Position Ratios
  • Cash Budgets
    • The Cash Budget
    • Including the Bank Balance in the Cash Budget
    • Preparing a Cash Budget Using Changes in the Balance Sheet

This can be taken from home or work, and comprises of one 3 hour exam. You will have 2 weeks from when you receive the exam to take it. Once activated you will have 3 hours to complete it.

We will pay for the cost of your exam (up to the value of £65.00) with this package. The cost of exams can increase at the discretion of the awarding body (ICB). We will pay for all exam fees up to the agreed value at the time of purchase, but any increase in exam fees will need to be paid for by the student.


The qualification will be graded at Distinction, Merit or Pass.

This assessment is a home or work place based assessment and will be graded as follows:

  • Distinction 95 -100%
  • Merit 90 – 94%
  • Pass 85 – 89%
  • Fail 0 – 84%

*Examination conditions may be subject to change at the discretion of the awarding body.*

Multi Award-Winning ICB Training

You can maximise your chances of success by choosing to study an ICB course with Training Link. And that’s reflected by the number of awards we’ve won that recognise our exceptional standards of educational excellence and tutor support.

We have been named ICB Training Provider of the Year eight years in a row, ICB Tutor of the Year three times, and ICB Student of the Year three times.